The tariff classification of an infant’s dress from Sri Lanka.

N144016 February 3, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.30.6070 Ms. Adrienne Csanadi Hartstrings, LLC 270 East Conestoga Road Stratford, PA 19087 RE: The tariff classification of an infant’s dress from Sri Lanka. Dear Ms. Csanadi: In your letter dated January 18, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style U2018 is an infant’s knit dress. The top half of the dress is constructed from 90%, polyester, 10% spandex velveteen fabric and the skirt is constructed from 95% cotton, 5% spandex fabric. The garment features a round sateen collar, short puff sleeves with self-fabric capping, a four button placket opening at the bodice and a floral lace design on a white ground fabric hemmed skirt. Style U2018 is an item of mixed components (man-fiber top and cotton skirt). Neither component imparts the essential characteristic. The General Rule of Interpretation GRI 3(c) of the Tariff, states that when an item is classifiable under two or more headings and neither component imparts the essential characteristic it is classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for Style U2018 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other. The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division